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DiNapoli: Erie Community College Audit Reveals Lax Oversight by Board
… Officials at Erie Community College (ECC) gave more than $100,000 in raises and … to State University of New York regulations governing community colleges, the ECC board lacked authority to … Financial transactions between the college and the Erie Community College Foundation and the Auxiliary Services …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-erie-community-college-audit-reveals-lax-oversight-boardState Agencies Bulletin No. 2091
… Purpose The purpose of this bulletin is to notify agencies of the maximum contribution limits for … to $22,500 for calendar year 2023. An additional deferment is available to employees age 50 and over. These employees … limit of $30,000 in 2023. An additional deferment is also available to CUNY (NYT TDA code 414 only) employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2091-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Agencies Bulletin No. 2185
… Purpose: The purpose of this bulletin is to notify agencies of the maximum contribution limits for … to $23,000 for calendar year 2024. An additional deferment is available to employees age 50 and over. These employees … limit of $30,500 in 2024. An additional deferment is also available to CUNY (NYT TDA code 414 only) employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2185-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Agencies Bulletin No. 2295
… Purpose: The purpose of this bulletin is to notify agencies of the maximum contribution limits for … to $23,500 for calendar year 2025. An additional deferment is available to employees age 50 and over. These employees … than the regular catch-up contribution limit, whichever is greater. This extended catch up amount is set at $11,250 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2295-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaMedicaid Program – Improper Medicaid Payments for Individuals Receiving Hospice Services Covered by Medicare
… providers on behalf of dual-eligible individuals receiving hospice care covered by Medicare. This audit covered the … January 1, 2015 through July 31, 2019. About the Program Hospice is a coordinated program of home and/or inpatient … that treats terminally ill individuals and their families. Hospice programs provide palliative care, including nursing, …
https://www.osc.ny.gov/state-agencies/audits/2020/12/28/medicaid-program-improper-medicaid-payments-individuals-receiving-hospice-services-coveredPersonal Income Tax and Property Tax
… our examination was to determine whether personal income tax refunds (refunds) and property tax credits (i.e., School Tax Relief and Property Tax Relief, … our examination was to determine whether personal income tax refunds refunds and property tax credits ie School Tax …
https://www.osc.ny.gov/state-agencies/audits/2020/12/30/personal-income-tax-and-property-taxOversight of Contract Expenditures of Phoenix House New York
… is effectively monitoring its contracts with Phoenix House New York (PHNY) to ensure reimbursed claims are … PHNY was one of six affiliates operated by the Phoenix House Foundation (Foundation), a nationally recognized and … for OASAS-Funded Providers (Guidelines), Phoenix House Personnel Policies and Procedures (Policies), and the …
https://www.osc.ny.gov/state-agencies/audits/2019/01/09/oversight-contract-expenditures-phoenix-house-new-yorkState Agencies Bulletin No. 2398
… amount will increase to $24,500.00 for calendar year 2026. An additional deferment is available to employees age … age 60-63 extended catch-up amounts based on the employee’s date of birth in PayServ. Resume contributions on the first … in accordance with the current year Agency Submission Schedule . The effective date, labeled as the Deduction Begin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2398-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaProhibits Campaign Contributions During an Active Procurement
… a statewide elected office, or their authorized political committee, during a certain restricted period; requires a candidate, officeholder, or political committee that receives such contributions to return or … a statewide elected office or their authorized political committee during a certain restricted period …
https://www.osc.ny.gov/legislation/prohibits-campaign-contributions-during-active-procurementOnondaga County – Court and Trust Funds (2025-C&T-3)
… Review The purpose of our review was to determine whether County officials established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2024 … may be provided to the court and then delivered to a county’s chief fiscal officer (CFO) for safekeeping. Payments …
https://www.osc.ny.gov/local-government/audits/county/2025/09/26/onondaga-county-court-and-trust-funds-2025-ct-3Tupper Lake Central School District – Records and Reports (2021M-14)
… records and reports were maintained to allow Tupper Lake Central School District (District) officials to … records and reports were maintained to allow Tupper Lake Central School District District officials to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/tupper-lake-central-school-district-records-and-reports-2021m-14Mental Health Training Component of the New York SAVE Act (2022-MS-1)
… pdf ] We also released 20 letter reports to the following School Districts: Belleville-Henderson Central School [pdf] , Burnt Hills-Ballston Lake Central School … provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/mental-health-training-component-new-york-save-act-2022-ms-1Town of Perth – Supervisor’s Records and Reports (2024M-149)
… accurate and timely accounting records and reports to allow the Town Board (Board) to effectively manage the Town’s financial operations. Key … accounting records or provide adequate financial reports to the Board. For example, as of March 31, 2024 the general …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-supervisors-records-and-reports-2024m-149City of Rensselaer – Accounting Records and Reports (2023M-26)
… accurate and timely accounting records and reports to allow the Common Council (Council) to effectively manage financial operations and capital … the reports the Council received were not sufficient to allow the Council to effectively manage the City’s … accurate and timely accounting records and reports to allow the Common Council Council to effectively manage …
https://www.osc.ny.gov/local-government/audits/city/2024/08/02/city-rensselaer-accounting-records-and-reports-2023m-26DiNapoli: Local Sales Tax Collections Down 3.9 Percent for First Quarter of 2021
… the COVID-19 pandemic and many people stayed home to avoid infection. Collections for the first quarter of 2021 …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-local-sales-tax-collections-down-3-point-9-percent-first-quarter-2021State Agencies Bulletin No. 414
… Purpose To explain the new certification process resulting from the Payroll System upgrade. Affected Employees Employees who require certification or recertification by the Office of Court Administration (OCA). Overview … To explain the new certification process resulting from the Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/414-employee-certification-process-unified-court-system-ucsVendor Responsibility Review Process
… the contract on the Vendor Responsibility Questionnaire, if required. The State contracting entity must fully review … information, see How to Conduct a Responsibility Review. What must be filed For each contract, the State contracting … see How to Make a Responsibility Determination. What happens after filing Our office will review the Vendor …
https://www.osc.ny.gov/state-vendors/vendrep/vendor-responsibility-review-processOpinion 94-24
… for when town purchases real property and constructs town hall) TOWN LAW, §220; LOCAL FINANCE LAW, §35.00: If a town … adopts separate resolutions to purchase land for a town hall with current year tax revenues and to construct the town hall using such revenues, each resolution would be subject to …
https://www.osc.ny.gov/legal-opinions/opinion-94-24IX.7.C Fringe Benefits and Indirect Costs – IX. Federal Grants
… and indirect costs are permissible charges to federal grants. At the beginning of each fiscal year, the Division of … and indirect costs are permissible charges to federal grants …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7c-fringe-benefits-and-indirect-costsV.3.J Activity (Projects) – V. Chart of Accounts (COA) Governance
… ChartField can be used to define lower-level detail of a Project Type. Statewide Project Types are available for use when a Project is entered on a transaction. Each Federally funded … ChartField can be used to define lowerlevel detail of a Project …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3j-activity-projects